HomeMy WebLinkAboutCC Reso No 2015-006 City Council ResoRESOLUTION NO. 2015 -006
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
LAKE ELSINORE AUTHORIZING EXAMINATION OF
SALES, USE AND TRANSACTIONS TAX RECORDS
WHEREAS, the City of Lake Elsinore entered into a contract with the State Board
of Equalization to perform all functions incident to the administration and collection of local
sales, use and transactions taxes; and
WHEREAS, the City Council of the City of Lake Elsinore deems it desirable and
necessary for authorized representatives of the City to examine confidential sales, use
and transactions tax records of the State Board of Equalization pertaining to sales, use
and transactions taxes collected by the Board for the City pursuant to that contract; and
WHEREAS, Section 7056 of the California Revenue and Taxation Code sets
forth certain requirements and conditions for the disclosure of Board of Equalization
records, and establishes criminal penalties for the unlawful disclosure of information
contained in, or derived from, the sales, use and transactions tax records of the Board.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF LAKE ELSINORE
HEREBY RESOLVES AS FOLLOWS:
SECTION 1. The City of Lake Elsinore hereby rescinds all prior resolutions and
herby appoints the City Manager, or other officer or employee of the City designated in
writing by the City Manager to the State Board of Equalization (hereafter referred to as
Board), to represent the City of Lake Elsinore with authority to examine sales, use and
transactions tax records of the Board pertaining to sales, use and transactions taxes
collected for the City by the Board pursuant to the contract between the City and the
Board. The information obtained by examination of Board records shall be used only for
purposes related to the collection of City sales, use and transactions taxes by the Board
pursuant to that contract.
SECTION 2. That the City Manager, or other officer or employee of the City
designated in writing by the City Manager to the Board, is hereby appointed to represent
the City with authority to examine those sales, use and transactions tax records of the
Board, for purposes related to the following governmental functions of the City:
(a) City administration
(b) Revenue management and budgeting
(c) Community and economic development
(d) Business license tax administration
City Council Resolution No 2015 -2006
Page 2 of 2
The information obtained by examination of Board records shall be used only for
those governmental functions of the City listed above.
SECTION 3. That Hinderliter, de Llamas & Associates is hereby designated to
examine the sales, use and transactions tax records of the Board pertaining to sales, use
and transactions taxes collected for the City by the Board. The person or entity designated
by this section meets all of the following conditions:
(a) has an existing contract with the City to examine those sales, use and
transactions tax records;
(b) is required by that contract to disclose information contained in, or
derived from, those sales, use and transactions tax records only to the officer or employee
authorized under Sections 1 or 2 of this Resolution to examine the information;
(c) is prohibited by that contract from performing consulting services for a
retailer during the term of that contract; and
(d) is prohibited by that contract from retaining the information contained in,
or derived from those sales, use and transactions tax records, after that contract has
expired.
The information obtained by examination of Board records shall be used only for
purposes related to the collection of City sales, use and transactions taxes by the Board
pursuant to the contract between the City and the Board and for purposes relating to the
governmental functions of the City listed in section 2 of this Resolution.
SECTION 4. This Resolution shall take effect from and after the date of its
passage and adoption.
PASSED, APPROVED, AND ADOPTED, at a re filar meeting of the City Council
of the City of Lake Elsinore, California, on this 27th d 4ary, 2015.
Mayor
AT EST:
Virgini . Blo¢ , City Clerk
STATE OF CALIFORNIA )
COUNTY OF RIVERSIDE ) ss.
CITY OF LAKE ELSINORE )
I, Virginia Bloom, City Clerk of the City of Lake Elsinore, California, do hereby certify
that Resolution No. 2015 -006 was adopted by the City Council of the City of Lake
Elsinore, California, at a Regular meeting held on the 27th day of January 2015, and that
the same was adopted by the following vote:
AYES: Council Member Johnson,
Magee and Mayor Manos
NOES: None
ABSENT: Council Member Hickman
ABSTAIN: None
Mayor Pro Tern Tisdale, Council Member
Virginia J)Bloo� jCity Clerk